TOPWHEELZ AUTOMOTIVE PRIVATE LIMITED,MUMBAI, MAHARASHTRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 25(2), NEW DELHI, NEW DELHI

The Assessee raised several grounds of Appeal, however, the Ld. Assessee's Representative while arguing the Appeal submitted that the appeal has been dismissed by the Ld. CIT(A) without considering the submissions and the documents produced by the Assessee. The Ld. Assessee's Representative has also filed the paper book containing 347 pages to substantiate her claim and sought for setting aside the order of the Ld. CIT(A) and to remand the matter to the file of the Ld. CIT(A)/ NFAC for fresh adjudication.

The Ld. Department's Representative relying on the orders of the Lower Authorities sought for dismissal of the Appeal filed by the Assessee.

We have heard both the parties and perused the material available on record. The Ld. CIT(A) while dismissing the Appeal has not decided the Appeal on its merit. It is found from the Paper Book submitted by the Ld. Assessee's Representative that the Assessee has produced several documents and also filed written submissions in support of the Grounds of Appeal, however, the Ld. CIT(A) has not considered the Grounds of Appeal of the Assessee on its merit. The Ld. CIT(A) ought to have decided the Appeal on its merit after considering the submissions/documents produced by the Assessee and should have passed speaking order. Considering the above facts and circumstances, we set aside the impugned order of the Ld. CIT(A) and remand the matter to the file of the Ld. CIT(A) for deciding the Appeal of the Assessee afresh by passing a speaking order in accordance with law after providing the opportunity of being heard to the Assessee.